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Welsh Revenue Authority guidance on tax refunds

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The Welsh Revenue Authority has updated its technical guidance on the Tax Collection and Management (Wales) Act 2016, in relation to claiming refunds of devolved Welsh taxes.

  • TCMA/2020 ‘Making a claim’ has been amended to clarify that claim requests outside of the time limits for amending claims will be treated as potential claim; and
  • TCMA/2010 ‘Claiming a refund’ has been rewritten to set out the three main circumstances in which claims for refunds of tax may be made and the applicable section of the legislation.


Issue: 1463
Categories: News